Expatriate Tax Advice: How can I take advantage of the "impatriate regime"?

At B Law & Tax we give you the keys on how to take advantage of the tax regime for impatriates

All individuals, not resident in Spain, have the option of paying tax according to the rules of the Non-Resident Income Tax (IRNR) and not according to the rules of the Personal Income Tax (IRPF). For this purpose, when the expatriate moves to the Spanish residence for work purposes, he or she must take advantage of the "impatriates' regime".

It should be noted that this regime can mean great savings for professionals with high salaries. In this way, the interested party will pay 24% of the first 600,000 euros of income obtained and 45% of the rest.

In the event that the taxpayer wishes to apply the "impatriates' regime", he must follow the following indications:

  • The worker will opt for the application of the regime by filing form 149 with the Tax Authorities.
  • The notification must be made within six months from the date of commencement of the activity as evidenced by registration with the Spanish Social Security authorities.
  • If the notification is submitted after the legal period has expired, this special regime will no longer be applicable and the affected party will be liable for personal income tax. Furthermore, since it is an option, it is irrevocable.

B Law & Tax
International Tax & Legal Advisors.


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Etiquetas: Income tax, Expatriate tax advisor, Impatriates, Employees